Wisconsin Code § 25.85

College savings program trust fund
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There is established a separate nonlapsible trust fund designated as the college savings program trust fund, consisting of all revenue from
enrollment fees for and contributions to college savings accounts
under s. 224.50 and from distributions and fees paid by the vendor under s. 224.51 (3) other than revenue from those sources that
is deposited in the college savings program bank deposit trust
fund or the college savings program credit union deposit trust
fund.

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